Utah Statutes
§ 59-11-109 — Deposit of money collected -- Refund of overpayments -- Limitation.
(1)All money collected by the commission under this chapter shall be deposited as provided under Section 51-4-1.
(2)If the commission determines that a personal representative has overpaid the tax due under this chapter, the commission is authorized to refund the amount of the overpayment together with interest at the rate and in the manner prescribed under Section 59-1-402. Each claim for refund may not be initiated after three years from the date the amount of the tax was deposited as provided under Subsection (1).
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Utah § 59-11-109 (Deposit of money collected -- Refund of overpayments -- Limitation.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Chapter 1, 1993 Special Session 2; Amended by Chapter 1, 1993 Special Session 2
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.